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HMRC internal manual

Insurance Premium Tax

Maintaining the IPT Register: Overseas Insurers: Registration Procedures

Overseas insurers need to complete a registration form and submit it to HMRC. The IPT1 registration forms are processed by BTOps. On the form, the insurer should record their own name and address in sections 1 and 2. Section 3 of the form enables the insurer to indicate whether or not they will be using an agent to deal with their IPT affairs. Where an agent is to be appointed, their details should be recorded on the form in the space provided and the insurer should complete and sign the authorisation declaration, enabling HMRC to deal with the agent in respect of IPT. All returns and other correspondence can then be sent to the nominated agent rather than the insurer.